INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES

Schedule of components of the income tax provision (benefit)

The components of the income tax provision (benefit) are as follows (in thousands):

	Years Ended December 31,
	2012			2011
Current income tax provision (benefit):
Federal	$	(1,358	)	$	3
State		(33	)		(218	)
Current income tax provision (benefit)		(1,391	)		(215	)
Deferred income tax provision (benefit):
Federal		147			(9,766	)
State		(239	)		(1,785	)
Deferred income tax benefit		(92	)		(11,551	)
Income tax provision (benefit)	$	(1,483	)	$	(11,766	)

Schedule of components of the deferred tax assets and deferred tax liabilities

The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2012 and 2011 are presented below (in thousands). The valuation allowance is related to items for which it is more likely than not that the tax benefit will not be realized.

	December 31,
	2012			2011
Deferred tax assets:
Provision for accrued expenses	$	11,681		$	15,886
Net operating loss carryforwards		28,404			31,842
Goodwill		1,829			14,405
Intangible and other assets		811			4,222
Other		7,727			2,377
Total deferred tax assets		50,452			68,732
Less valuation allowance		(54,961	)		(68,138	)
Net deferred tax assets		(4,509	)		594
Deferred tax liabilities:
Other		(169	)		(5,364	)
Total deferred tax liabilities		(169	)		(5,364	)
Net deferred tax liability	$	(4,678	)	$	(4,770	)

        Deferred income taxes are presented in the accompanying consolidated balance sheets as follows (in thousands):

	December 31,
	2012			2011
Deferred tax assets	$	16		$	—
Deferred tax liabilities		(4,694	)		(4,770	)
Net deferred taxes	$	(4,678	)	$	(4,770	)

Schedule of reconciliation of total income tax provision to amounts computed by applying statutory federal income tax rate to loss from continuing operations before income taxes

A reconciliation of total income tax provision to the amounts computed by applying the statutory federal income tax rate to loss from continuing operations before income taxes is shown as follows (in thousands):

	Years Ended December 31,
	2012			2011
Income tax benefit at the federal statutory rate of 35%	$	(1,306	)	$	(21,517	)
State income taxes, net of effect of federal tax benefit		(177	)		(5,231	)
Non-deductible non-cash compensation expense		—			101
Change in valuation allowance		—			14,724
Other, net		—			157
Income tax benefit	$	(1,483	)	$	(11,766	)

Schedule of reconciliation of beginning and ending amounts of unrecognized tax benefits, excluding interest

 A reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding interest, is as follows (in thousands):

	Years Ended December 31,
	2012			2011
Balance, beginning of the period	$	3		$	66
Additions based on tax positions related to the current year		—			—
Deductions based on tax positions related to the current year		—			—
Reductions for tax positions of prior years		—			—
Lapse of statute of limitations		(3	)		(63	)
Balance, end of the period	$	—		$	3